This document is a new version of a part of the ESA95 Manual on government deficit and debt of which a third edition is planned for 2004. It deals with capital injections into public corporations undertaken by government units. It develops the rules that has been released by Eurostat on 21rst of August 2003 (see news release on the same date) and that have specified in which conditions a capital injection is considered in national accounts as a non-financial transaction, with an impact on government deficit, or as a financial transaction with no impact on government deficit. As usual, this document is the result of a close cooperation between European experts and has been endorsed by the CMFB. Considering the high importance of the issue, Eurostat has preferred to make available it to a large public before the complete new edition of the Manual.